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For the Ministry of Economic Affairs and Climate, Dialogic, together with SEO Economic Research, evaluated the fiscal entrepreneurship schemes. The schemes central to this evaluation are: the SME profit exemption, the self-employment deduction, the starter deduction, the substantial interest exemption, the cessation deduction, the random depreciation for starters, the co-working deduction, and the starter deduction in case of disability.
The evaluation shows that the fiscal entrepreneurship schemes are (very) limited in effectiveness in relation to the overarching goal of the schemes: achieving societal spill-overs by stimulating entrepreneurship.
This research utilised both quantitative and qualitative methods, including a literature study, a policy theory workshop, analysis of CBS micro-data, a vignette analysis, and interviews with relevant ministries and implementers, stakeholders, and experts.
The evaluation was presented to the Dutch House of Representatives on 12 June.
